Home Case Index All Cases Service Tax Service Tax + AT Service Tax - 2018 (1) TMI AT This
Forgot password New User/ Regiser ⇒ Register to get Live Demo
2018 (1) TMI 1172 - AT - Service TaxClassification of services - Advertising Agency Service - commission received from the publishers for the disputed period along with interest, if any - Held that: - the activities of the appellant would fall not under "Advertisement Agency Service" but only under "Business Auxiliary Service" - Impugned order to the extent that it confirms the demand of differential tax liability on services rendered on commission received for canvassing advertisements will not be sustainable since the said service will not be taxable under "Advertising Agency Service" and therefore since that has not been demanded under BAS, the entire proceedings to that extent will not sustain and therefore is set aside. Demand of interest on delayed payment upheld as the appellant is not contesting this interest liability. Appeal allowed in part.
|